🇸🇨 Seychelles tax

• On: Gross monthly emoluments of employed persons, tax withheld by the employer
• Who: Applies to citizen and non-citizen employed persons
• Limit: SCR 8,556/mo ≈ $590

Employed persons pay progressive monthly tax on emoluments from 1 June 2018; a non-citizen pays 15 percent from the first rupee while a citizen has a 0 percent first bracket, except that a non-citizen from a double-taxation-agreement country present 183 days or more pays the citizen rates. ^{1 2 3}

Taxed on

Gross monthly emoluments of employed persons, tax withheld by the employer

Who it applies to

• Applies to citizen and non-citizen employed persons.
• A non-citizen from a double-taxation-agreement country present 183 days or more in a 12-month period pays the citizen rates; other non-citizens pay 15 percent from the first rupee.

Exclusions

• Employed persons on a specific project under an agreement with a government or international organisation pay 3 percent.

Limits

• SCR 8,555.5 a month (≈ $590) · Citizen first bracket at 0 percent; a non-citizen pays 15 percent of income up to SCR 10,000, (≈ $690) then SCR 1,500 (≈ $100) plus 20 percent of the excess over SCR 10,000, (≈ $690) and SCR 16,166.60 (≈ $1,120) plus 30 percent above SCR 83,333 (≈ $5,760).

Tax residence

A non-citizen employee from a country with a double taxation agreement who is present in Seychelles 183 days or more in a 12-month period is recorded as paying the citizen rates (Seychelles Revenue Commission brochure). The Commission's site answered with a bot check on 12 October 2026, so the rates and this exception could not be read again.

Visas

A Residence Permit holder may not work; a GOP holder is an employed or self-employed person for tax.

Other taxes

Non-monetary benefits tax is 15 percent from 1 January 2023, payable by the employer.

Checked against official sources on 12 Oct 2026, some details partly verifiedChange log

• On: Gross monthly emoluments of an employed person
• Limit: SCR 8,556/mo ≈ $590

Seychelles taxes employment emoluments under the Income and Non-Monetary Benefits Tax Act with monthly withholding by the employer: citizens pay 0% up to SCR 8,555.50 (≈ $590) rising to 30% above SCR 83,333, (≈ $5,760) while non-citizens pay 15% on the first SCR 10,000 (≈ $690) and the same 20% and 30% bands above that. ^{4 3 5}

Taxed on

Gross monthly emoluments of an employed person. Citizens: 0% to SCR 8,555.50 (≈ $590); 15% of the excess to SCR 10,000 (≈ $690); SCR 216 (≈ $15) plus 20% of the excess to SCR 83,333 (≈ $5,760); SCR 14,883.28 (≈ $1,030) plus 30% above. Non-citizens: 15% to SCR 10,000 (≈ $690); SCR 1,500 (≈ $100) plus 20% to SCR 83,333 (≈ $5,760); SCR 16,166.60 (≈ $1,120) plus 30% above.

Who it applies to

• From 1 June 2018 a non-citizen employee whose country has a double taxation agreement with Seychelles pays the citizen rates if physically present in Seychelles 183 days or more in any 12-month period that commences or ends during the tax year (SRC brochure).
• Non-citizen rates apply otherwise; excess withheld tax may be refunded on employer application.

Exclusions

• Employees under a specific government-to-government or international-organisation project pay 3% on emoluments; stevedores pay a flat 10%.

Limits

• SCR 8,555.5 a month (≈ $590) · Citizen 0% band upper limit of gross monthly emoluments.
• SCR 83,333 a month (≈ $5,760) · Gross monthly emoluments above this amount taxed at 30% marginal rate.

Days in the country

• At least 183 days in any 12-month period commencing or ending during the tax year · Individual is a resident person if present 183 days or more (also if resident or domiciled in Seychelles); for DTAA-country non-citizens it also unlocks citizen rates.

Tax residence

Seychelles tax law treats an individual as resident if he resides in Seychelles, is domiciled there (unless his permanent place of abode is outside), or is present 183 days or more in a 12-month period commencing or ending in the tax year (SRC Ruling 2019-1).

Visas

Work or residence permit status does not change the schedule; citizenship and DTAA country do.

Other taxes

Employers pay a 15% Non-Monetary Benefits Tax on benefits (from 1 January 2023). Other taxes were not checked.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log